Financial Results (Quarter Ended September 30, 2026)

Income Statement (₹ in Lakhs):

  • Net Sales/Income from operations: 9,816.53
  • Other Income (Net): 114.10
  • Total Income: 9,930.63

Expenses Breakdown (₹ in Lakhs):

  • Cost of materials consumed: 7,439.95
  • Changes in inventories: (1,570.14)
  • Employee benefits expense: 833.80
  • Finance Cost: 86.05
  • Depreciation and amortization expense: 358.59
  • Other expenses: 2,419.33
  • Total Expenses: 9,567.58

Profitability Metrics:

  • Profit before exceptional items and tax: 363.05
  • Exceptional items: None
  • Profit before tax: 363.05
  • Tax expense: 69.15 (Current tax: 112.04, Tax adjustments: (42.89))
  • Net profit for the period: 293.90
  • Other comprehensive income (net of tax): 77.32
  • Total comprehensive income: 371.22

Per Share Data:

  • Paid-up equity share capital: 1,005.69 lakhs
  • Face value per share: ₹1.00
  • Basic EPS: ₹0.29
  • Diluted EPS: ₹0.29

Six Months Performance (April-September 2026)

Income Statement (₹ in Lakhs):

  • Net Sales/Income from operations: 19,656.94
  • Other Income (Net): 177.77
  • Total Income: 19,834.71
  • Total Expenses: 19,212.32
  • Profit before exceptional items and tax: 622.39
  • Profit before tax: 622.39
  • Tax expense: 135.25
  • Net profit for the period: 487.14
  • Other comprehensive income (net of tax): 152.50
  • Total comprehensive income: 639.64
  • Basic EPS: ₹0.48
  • Diluted EPS: ₹0.48

Comparative Financials

Quarterly Comparison (₹ in Lakhs):

  • Q2 FY27 Net Sales: 9,816.53 vs Q1 FY27: 9,840.41 vs Q2 FY26: 8,987.59
  • Q2 FY27 PAT: 293.90 vs Q1 FY27: 193.24 vs Q2 FY26: 232.22

Annual Reference:

  • FY26 (Audited) Net Sales: 37,198.13
  • FY26 PAT: 1,119.88
  • FY26 EPS: ₹1.11

Balance Sheet Position (as of September 30, 2026)

Assets (₹ in Lakhs):

  • Total non-current assets: 20,786.25
  • Total current assets: 25,509.97
  • Total assets: 46,296.22

Liabilities and Equity (₹ in Lakhs):

  • Total equity: 32,138.72 (Share capital: 1,005.69 + Other equity: 31,133.03)
  • Total non-current liabilities: 2,818.08
  • Total current liabilities: 11,339.42

Cash Flow Statement (Six Months Ended September 30, 2026)

  • Cash from operating activities: ₹2,030.87 lakhs
  • Cash used in investing activities: ₹(1,659.77) lakhs
  • Cash used in financing activities: ₹(539.08) lakhs
  • Net decrease in cash: ₹(167.98) lakhs
  • Cash and equivalents at beginning: ₹299.71 lakhs
  • Cash and equivalents at end: ₹131.73 lakhs

Regulatory and Compliance Information

  • The company confirmed it has no subsidiaries
  • Results prepared in accordance with Indian Accounting Standard (Ind AS) 34
  • Format modified per SEBI circular dated July 5, 2016
  • Statutory auditors CNGSN & Associates LLP issued unmodified limited review report
  • Filing made with BSE and NSE under Regulation 33 requirements
  • Previous period figures regrouped/reclassified where necessary

Explanatory Notes

1. The textile industry is seasonal in nature, and quarterly results cannot be taken as an indicator of full year's working results

2. Exceptional items for FY26 included:

  • Incremental provision for gratuity under new labor codes: ₹47.76 lakhs
  • Abnormal effect of changes in forex rates: ₹254.56 lakhs

3. Company has only one reportable segment: 'manufacturing of textile'

4. The full format of unaudited financial results is available on BSE (www.bseindia.com), NSE (www.nseindia.com), and company website (www.vtrnill.com)

Signatories and Approvals

  • Approved by Board of Directors on November 5, 2026
  • Signed by K. Thiagarajan (Chairman and Managing Director)
  • Certified by G. Gomath Meenakshi (Company Secretary)
  • Limited review report signed by E-K Srivatsan (Partner, CNGSN & Associates LLP)